2022-12-31-accounts - St John's United Reformed Church Charity

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ST JOHN'S UNITED REFORMED CHURCH CHARITY

Charity Registration Number: 1179741

Trustees' Report and Unaudited Accounts

Year Ended 31 December 2022

ST JOHN'S UNITED REFORMED CHURCH CHARITY

Statement of Financial Activities For the year ended 31 December 2022 Legal and Administrative Information

Trustees:
	Ian Buchanan
	Alison Ensor
	Lilian Evans
	The Revd James Fields
	Iain Steel
	Alistair Todd
	Lorna Todd
	Dorothy Walton (died July 2022)
	Sheila Wheeler
	Dr John Wise
Charity Number:	1179741
Principal Address:	St John’s URC
	Hallowell Road
	Northwood
	HA6 1 DN
Bank:	Barclays Bank
	54 High Street
	Ruislip
	Middlesex
	HA4 7AT

ST JOHN'S UNITED REFORMED CHURCH CHARITY

Statement of Financial Activities For the year ended 31 December 2022

Trustees Annual Report Year Ended 31 December 2022

Objectives and Activities

The object of the charity is the advancement of the Christian faith for the benefit of the public in accordance with the scheme of union of the United Reformed Church.

The charity offers regular Church services which are open to all. These services are held at St John’s United Reformed Church in Northwood and occasionally at St Martin’s United Reformed Church in South Oxhey. Church members are invited to join House Groups to further study and understand the Christian faith.

The Church buildings at both St John’s and St Martin’s are available for hire by the community and the Board of Trustees are responsible for maintaining the fabric of these buildings.

Achievements and Performance

During 2022 the St. John’s elders held five meetings. Most members attended in person, with a minority of elders attending on-line. At these meetings reports were received on arrangements for worship, property maintenance, finance, and pastoral care of the congregation.

During the year St John’s:

Worked with the congregation at Eastcote/Northwood Hills URC, to arrange, prepare and deliver weekly joint services.
Initiated discussions with Eastcote/Northwood Hills URC on the future relationship between the two congregations
Continued to support the work of Community Learning Partnership, based at St Martin’s South Oxhey
Successfully completed the project to upgrade the lighting in the sanctuary
Agreed the sale of the Church Halls to Iron Aid Foundation and commenced work in the sanctuary and Well kitchen to relocate storage and facilities in preparation for the sale of the Halls
Secured a second and final compensation from Congregational Insurance for loss of income during 2021
Undertook repairs to the exterior of Tara and the clearance of drains in the church garden to prevent further flooding of the Halls
Contributed to meetings of the Metropolitan North Local Area Group of URC congregations

Financial review

Income from offerings fell further in 2022, dropping from £19,423 in 2021 to £15,329 in 2022. This was due in part to a continuing slow recovery in church attendance from Covid restrictions. The trustees are grateful for those who continue to give to the church. However income from property lettings showed an increase from £53,263 to £72,959. A successful

ST JOHN'S UNITED REFORMED CHURCH CHARITY

Statement of Financial Activities

For the year ended 31 December 2022

insurance claim for loss of income in 2021 due to the Covid closure resulted in a final compensation payment of £18,000.

St John’s and St Martin’s continued to make contributions to the central URC’s Ministry & Mission fund and in 2022 this totalled £32,523, for the 2 churches, down from £47,166 in 2021 , reflecting significantly reduced income in 2020. Church running costs and repairs and maintenance costs both increased significantly compared with 2021.

There was an overall surplus of £3,196 on unrestricted funds and a deficit of £9,028 on restricted funds for the year with total reserves decreasing from £73,989 to £68,157.

Reserves policy

The trustees review the charity’s unrestricted reserves on an annual basis and aim to maintain 6 months of unrestricted fund expenditure. As at 31 December 2022 the unrestricted reserves amounted to £59,031

Structure, governance and management

The elders of St John’s United Reformed Church serve as trustees of the charity and they oversee the activities of the church in accordance with the provisions of The Structure of the United Reformed Church determined by General Assembly of the United Reformed Church and supplemented by the rules of St John’s Church. The governing document of the registered charity is a statement adopted by the Church Meeting on 29 April 2018. The trustees are responsible for the financial administration of the Church and the care and maintenance of Church premises and the manses. The trustees meet 6 times a year.

Conclusion

The Trustees approved this Report on 19 October 2023

Signed on behalf of the Trustees

Dr John Wise Chair

ST JOHN'S UNITED REFORMED CHURCH CHARITY

Statement of Financial Activities For the year ended 31 December 2022

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ST JOHN’S UNITED REFORMED CHURCH

I report to the trustees on my examination of the financial statements of St John’s United Reformed Church (“the Trust”) for the year ended 31 December 2022.

Responsibilities and basis of report

As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in any material respect:

accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Name: John Samson Chartered Accountant (South Africa) Date: 19 October 2023

ST JOHN'S UNITED REFORMED CHURCH CHARITY Notes to the financials For the year ended 31 December 2022 Notes Unrestricted Funds Restricted Funds 2022 Total Funds £ £ £ Income Offerings 15,329 - 15,329 Grants Received - - - Donations 6,479 - 6,479 Gift Aid reclaimed 5,077 - 5,077 Legacies 10,500 - 10,500 Property lettings 3 72,959 - 72,959 Synod contributions to property costs 7,533 - 7,533 Investment income 2,458 17 2,475 Insurance claim 18,200 - 18,200 Synod loan receipts 20,000 - 20,000 Other 505 100 605 TOTAL INCOME 159,040 117 159,157 Expenses Contributions to Central URC Funds 32,523 - 32,523 Ministry & Worship 9,784 - 9,784 Programme costs - 9,132 9,132 Church administration 4 19,811 - 19,811 Church running costs 5 26,287 - 26,287 Church building costs 38,645 - 38,645 Manse building costs 16,435 - 16,435 Insurance 9,867 - 9,867 Other 2,492 13 2,505 TOTAL EXPENSES 155,844 9,145 164,989 Deficit for the year 3,196 (9,028) (5,832) Fund balances at 1 January 55,835 18,154 73,989 Fund balances 31 December 59,031 9,126 68,157	ST JOHN'S UNITED REFORMED CHURCH CHARITY Notes to the financials For the year ended 31 December 2022 Notes Unrestricted Funds Restricted Funds 2022 Total Funds £ £ £ Income Offerings 15,329 - 15,329 Grants Received - - - Donations 6,479 - 6,479 Gift Aid reclaimed 5,077 - 5,077 Legacies 10,500 - 10,500 Property lettings 3 72,959 - 72,959 Synod contributions to property costs 7,533 - 7,533 Investment income 2,458 17 2,475 Insurance claim 18,200 - 18,200 Synod loan receipts 20,000 - 20,000 Other 505 100 605 TOTAL INCOME 159,040 117 159,157 Expenses Contributions to Central URC Funds 32,523 - 32,523 Ministry & Worship 9,784 - 9,784 Programme costs - 9,132 9,132 Church administration 4 19,811 - 19,811 Church running costs 5 26,287 - 26,287 Church building costs 38,645 - 38,645 Manse building costs 16,435 - 16,435 Insurance 9,867 - 9,867 Other 2,492 13 2,505 TOTAL EXPENSES 155,844 9,145 164,989 Deficit for the year 3,196 (9,028) (5,832) Fund balances at 1 January 55,835 18,154 73,989 Fund balances 31 December 59,031 9,126 68,157	2021 Total Funds £ 19,423 8,000 379 5,110 - 53,263 4,817 2,139 12,000 - -
		105,131
		47,166 7,629 9,572 15,935 19,031 13,447 6,507 9,495 378
		129,160
		(24,029) 98,018
	59,031 9,126 68,157	73,989

ST JOHN'S UNITED REFORMED CHURCH CHARITY Notes to the financials For the year ended 31 December 2022

MONETARY ASSETS Bank Current account Deposit accounts Total monetary assets OTHER ASSETS Gift Aid recoverable Investments at market value LIABILITIES Synod Loan	Unrestricted Funds Restricted Funds 2022 Total Funds £ £ £ 25,340 7,400 32,740 33,691 1,726 35,417 59,031 9,126 68,157 Unrestricted Funds Restricted Funds 2022 Total Funds £ £ £ 3,756 - 3756 71,706 - 71,706 Unrestricted Funds Restricted Funds 2022 Total Funds £ £ £ 20,000 20,000	2021 Total Funds £ 38,048 35,941
		73,989
		2021 Total Funds £ 5,077 81,024 2021 Total Funds £ -

Approved by the trustees on 19 October 2023 and signed on their behalf by:

Dr John Wise Church Secretary

ST JOHN'S UNITED REFORMED CHURCH CHARITY Notes to the financials For the year ended 31 December 2022

1. Accounting policies

The financial statements have been prepared in accordance with the Charities Act 1993 Section 42(3), using the Receipts and Payments basis available to small charities, and the United Reformed Church guidance.

2. Fund accounting

Unrestricted Funds may be used by the church for any of its ordinary purposes. Designated Funds represent unrestricted funds set aside by the church for specific designated purposes; they can be transferred back into general funds at the church's decision.

Restricted Funds represent income which may be expended only on those restricted objects provided in the terms of a trust or bequest, or donations or grants received or invited for a specific purpose. These funds can only be spent on the specific purpose for which they were given. Any balance remaining unspent must be carried forward as a balance on that fund for future expenditure on that specific purpose, or returned; it cannot be absorbed into general funds. The following were restricted funds:

Restricted funds: Fund name St John’s Friends Benevolent Fund Community Enhancement Fund Total	Balance b/fwd Receipts in the year Payments in the year Transfers between funds Balance c/fwd £ £ £ £ £ 909 - - - 909 1,709 17 - - 1,726 15,536 100 9,145 - 6,491
	18,154 117 9,145 - 9,126

3. Property Income

Playgroup rents Halls & other rental income	Unrestricted Funds Restricted Funds 2022 Total Funds £ £ £ 21,000 - 21,000 51,959 - 51,959 72,959 - 72,959	2021 Total Funds £ 21,000 32,263
		53,263

ST JOHN'S UNITED REFORMED CHURCH CHARITY Notes to the financials For the year ended 31 December 2022

4. Administration Costs

Wages Telephone Stationery & photocopier Purchase of equipment	Unrestricted Funds Restricted Funds 2022 Total Funds £ £ £ 16,603 - 16,603 2,250 - 2,250 277 - 277 681 - 681 19,811 - 19,811	2021 Total Funds £ 12,902 1,350 664 681
		15,935

5. Church running costs

Utilities Cleaning Caretaker	Unrestricted Funds Restricted Funds 2022 Total Funds £ £ £ 15,120 - 15,120 10,887 - 10,887 280 - 280 26,287 - 26,287	2021 Total Funds £ 12,161 6,551 319
		19,031